Dear All ,

One of my client is doing job work in the factory of say B on the material related to B and after specific norms of quality of the job work he is raising bills on total no. of pieces he completed on a monthly basis . B after deducting TDS making payments to my client through Cheques only . Here he is doing job work alongwith his labour . My querry is
whether he can be taken as a manpower agency ? as he is doing job work alongwith his labour in the premises of B because for become liable in Service Tax his concern is not a recruitment or labour supply agency / concern and further the billing is completely on piece basis already mentioned on the face of the bills he raised. How the Service Tax authority can treat him as a labour supplliers agency ?
another aspect is he is doing job work of the material related to B on which B is paying and assessable under excise duty in that case notification no 8/2005 also exempt his as a job worker also .

My final querry is whether my client can be held liable under service tax in both the mode reffered above i.e.
1. under manpower recruitment agency
2. under business auxiliary service
after reading the above provisions and facts as i have already reply to the ass.comm. and submitted photocopies of the bills given to B , Form - 16 A , copy of bank statment and copy of ledger in B'S books but neither he cross any question to me but now he has given notice to B and asking the details .

Can anybody clarify the above whether my client can be liable under service tax

My e-mail ID : gargbk2001 @yahoo.com

A Partnership firm revalued its land. The difference between the revalued amount and the cost as per books of accounts were credited to the capital account of the partners. Subsequently two more partners were admitted into the partnership and the old partners withdrew the entire capital and retired from the partnership. The partnership firm continued as a going concern with the two newly introduced partners.
Whether this transaction results in any income tax liability for the partnership firm as well as for the retired partners.

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